Determination of eligibility

# (a)

# (1)

Applications for certification of tax credits made under this part shall be reviewed by the Division of Environmental Quality for completeness and accuracy.

# (2)

The Director of the Division of Environmental Quality shall make a determination on the application within ninety (90) days of its receipt.

# (b)

The director shall notify the Revenue Division of the Department of Finance and Administration and the taxpayer in writing of his or her decision.

# (c)

# (1)

The director may request any additional information from the taxpayer which he or she deems necessary to properly evaluate the taxpayer’s application.

# (2)

The Division of Environmental Quality shall have the right to inspect facilities and records in order to assist the director in his or her decision.